SLD INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY consent of the learned counsel appearing for the parties, these Writ Petitions are taken up for disposal at the admission stage itself. Mr. E. Vijay Anand, learned Central Government Standing Counsel takes notice for the respondents. Heard Mr. Jayesh B. Dolia, learned counsel appearing for M/s. Aiyar and Dolia, for the petitioner and Mr. E. Vijay Anand, learned CGSC appearing for the respondents.

(2.) IN all these three Writ Petitions, the petitioner -company calls in question, Circular No. , dated 1 -1 -2013 on the file of the second respondent, seeking to quash the same to the extent questioned herein and consequently to forbear the third respondent from initiating any coercive action for recovery of the disputed tax, interest and penalty, pursuant to the orders in Order -in -Original No. 16/2011, dated 29 -9 -2011, Order -in -Original No. 22/2010, dated 20 -9 -2010 and Order -in -Original No. 17/2010, dated 30 -3 -2010, which are respectively the subject matter of Appeals in Appeal No. E/2/2012, Appeal No. E/5/2011 and Appeal No. E/50/2010, filed by the petitioner before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

(3.) WHILE so, the following show cause notices were issued to the petitioner -company on the respective dates: